HSN Code 40121100 represents Retreaded Tyres (Motor Cars) under GST classification. This code helps businesses identify Retreaded Tyres (Motor Cars) correctly for billing, taxation, and trade. With HSN Code 40121100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Retreaded Tyres (Motor Cars).
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HSN Code 40121100 relates to the following description.
Description of Goods
Retreaded tyres : Of a kind used on motor cars (including station wagons and racing cars)
Chapter
40 - Rubber and articles thereof
Sub Chapter
4012 - Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Retreaded Tyres (Motor Cars) does not include products with the following descriptions.
Retreaded tyres :Of a kind used on buses or lorries
Retreaded tyres : Of a kind used on aircraft
Retreaded tyres : Other : For two wheelers
Retreaded tyres : Other : Other
Used pneumatic tyres : For buses, lorries and earth moving equipments including light commercial vehicles
Used pneumatic tyres : For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles
Used pneumatic tyres : Other
Other : Solid rubber tyres for motor vehicles
Other :Solid rubber tyres for other vehicles
Other : Tyres with metal framework
Other : Tyre flaps : Of a kind used in two-wheeled and three- wheeled motor vehicles
Other : Tyre flaps : Other
Other : Tyre treads, interchangeable
Other : Other
Retreaded tyres :Of a kind used on buses or lorries
Retreaded tyres : Of a kind used on aircraft
Retreaded tyres : Other : For two wheelers
Retreaded tyres : Other : Other
Used pneumatic tyres : For buses, lorries and earth moving equipments including light commercial vehicles
Used pneumatic tyres : For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles
Used pneumatic tyres : Other
Other : Solid rubber tyres for motor vehicles
Other :Solid rubber tyres for other vehicles
Other : Tyres with metal framework
Other : Tyre flaps : Of a kind used in two-wheeled and three- wheeled motor vehicles
Other : Tyre flaps : Other
Other : Tyre treads, interchangeable
Other : Other
India’s Exports
FY 2024-25< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2024-25Nil
0.0000% of India’s total imports
Trade Balance
FY 2024-25< ₹1 Crore
Surplus rank #4925 of 12657 HSN codes
% of Sub-Chapter 4012
FY 2024-250.05%
Share of Sub-Chapter 4012’s total exports in FY 2024-25
Import side: 0.00% of Sub-Chapter 4012’s imports
Rank Within Sub-Chapter 4012
FY 2024-25#11 of 15
Position by export value among HSN codes in Sub-Chapter 4012
At a glance
−6.39%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#9108
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+125.00%
Peak Growth Year
FY 2020-21 · strongest single-year move
0.05%
Contribution to Sub-Ch. 4012
Share of Sub-Chapter 4012 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−0.63
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.14% of Sub-Ch. 4012
Imports
1.15 ₹ Cr
0.0000% share
— YoY
1.06% of Sub-Ch. 4012
Balance
+0.12
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−76.92% YoY
0.03% of Sub-Ch. 4012
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 4012
Balance
+0.20
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+125.00% YoY
0.08% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.11% of Sub-Ch. 4012
Balance
+0.39
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+44.44% YoY
0.08% of Sub-Ch. 4012
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 4012
Balance
+0.47
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+20.51% YoY
0.09% of Sub-Ch. 4012
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 4012
Balance
+0.18
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−61.70% YoY
0.03% of Sub-Ch. 4012
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 4012
Balance
+0.35
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+94.44% YoY
0.05% of Sub-Ch. 4012
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 4012
CAGR · 7-Year
Exports
−6.39% /yr
Imports
—
reference, FY 2024-25
Export
₹691.51 Cr
Import
₹94.95 Cr
Trade Balance
+596.56
India's exports under HSN Code 40121100 have declined at a compound annual rate of −6.39% over 7 fiscal years, falling from ₹0.52 Crore in FY 2018-19 to ₹0.35 Crore in FY 2024-25.
In FY 2024-25, HSN Code 40121100 ranks #9108 out of 12657 HSN codes by total export value. Within Sub-Chapter 4012, it ranks #11 of 15. By trade surplus, it ranks #4925 of 12657.
The strongest single-year export movement for HSN Code 40121100 was recorded in FY 2020-21, when exports surged by 125.00% over the prior year.
In FY 2024-25, India's exports of ₹0.35 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.35 Crore — ranking #4925 of 12657 by surplus magnitude.
Among the 15 HSN codes under Sub-Chapter 4012, HSN Code 40121100 ranks #11 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 40121100 and GST compliance.
It includes Retreaded Tyres (Motor Cars)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Retreaded Tyres (Motor Cars); Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Under HSN 40121100, Retreaded Tyres (Motor Cars) attracts Varies when sold in taxable form. Describe the exact form on the invoice.